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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Prospek: Jurnal Manajemen dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JRABA Jurnal Akuntansi dan Keuangan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi
Sunitha Devi
Universitas Pendidikan Genesha
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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STRATEGI CONTEXTUAL TEACHING AND LEARNING PENGELOLAAN KEUANGAN BERBASIS TRI HITA KARANA DAN CATUR PURUSA ARTHA MELALUI PROGRAM KERJA SEKAA Sunitha Devi; Luh Gede Kusuma Dewi; Luh Gede Rahayu Budiarta; Komang Adi Kurniawan Saputra
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.924 KB) | DOI: 10.29303/jaa.v3i2.43

Abstract

Permasalahan utama yang dihadapi oleh para peserta didik di Indonesia adalah ketidakmampuan peserta didik dalam menghubungkan antara teori dengan implementasi dalam kehidupan nyata di lingkungan masyarakat. Tujuan penulisan ini adalah untuk membantu pengembangan strategi pembelajaran berbasis Contextual Teaching and Learning melalui pengelolaan keuangan sampah. Hal ini penting dilakukan untuk peningkatan pemberdayaan masyarakat lokal, serta membantu mewujudkan insan yang berkualitas dan berkarakter melalui aktivitas sosial tersebut. Sumber data yang digunakan dalam penelitian konseptual ini adalah sumber primer berupa buku-buku dan jurnal-jurnal hasil penelitian, serta sumber sekunder berupa sumber internet dan koran. Data penelitian diuraikan dengan content analysis, descriptive analysis, serta inter-text analysis.Sekaa dapat dijadikan sebagai organisasi sosial dalam mendukung program pengembangan pembelajaran kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan. Pemahaman kuat tentang keseimbangan antara filosofi Tri Hita Karana dan Catur Purusa Artha dapat dijadikan sebagai penopang kuat dalam pembentukan etika dan moral seseorang ketika melaksanakan pengelolaan keuangan tersebut. Berbagai ide kreatif dan inovatif dalam hal pengelolaan keuangan dan lingkungan dapat terus dikembangkan sehingga manfaat yang dihasilkan melalui pelaksanaan program ini benar-benar dapat membantu peningkatan pemberdayaan masyarakat.
Sinergi Lembaga Perkreditan Desa dalam Mendukung Financial Inclussion Sunitha Devi; Nyoman Trisna Herawati; Lucy Sri Musmini
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.4403

Abstract

AbstractThis study aims to examine the synergy between the TAM theory and the theory of consumer behavior in encouraging the use of a product or service. This study aims to reveal the effectiveness of digital-based service programs, risk management, and implementation of local wisdom in rural financial institutions in increasing the financial inclusion of rural communities who are still quite far from urban communities. The research was conducted using mixed methods approach. The mixed methods model chosen was explanatory sequential, namely a combination research method combining quantitative and qualitative research methods sequentially. Based on the calculation of the number of samples developed by Isaac and Michael the sample used in this study was 258 people. Data analysis on the quantitative approach was carried out using multiple linear regression models. The results showed: 1) E-Link Service has a positive effect on Financial Inclusion, 2) Perceived Risk Management has a positive effect on Financial Inclusion, and 3) Tri Hita Karana has a positive effect on Financial Inclusion. The results of this research can be used as a basis for LPD management to make improvements or various forms of improvement towards providing excellent E-Link services, implementing Risk Management and the Tri Hita Karana concept more optimally to optimize the use of LPD services by customers.Keywords: E-Link; Risk; Budaya; Financial inclussion.Abstrak Penelitian ini bertujuan untuk menguji sinergi antara teori TAM dan teori perilaku konsumen dalam mendorong penggunaan suatu produk atau jasa. Secara khusus penelitian ini bertujuan untuk mengungkap efektivitas program layanan berbasis digital, manajemen risiko, dan implementasi kearifan lokal pada lembaga keuangan pedesaan dalam meningkatkan inklusi keuangan masyarakat pedesaan yang masih cukup jauh dari masyarakat perkotaan. Penelitian dilakukan dengan menggunakan pendekatan mixed methods. Model mixed method yang dipilih adalah sequential explanatory yaitu metode penelitian kombinasi yang menggabungkan metode penelitian kuantitatif dan kualitatif secara berurutan. Berdasarkan perhitungan jumlah sampel yang dikembangkan oleh Isaac dan Michael sampel yang digunakan dalam penelitian ini adalah 258 orang. Analisis data pada pendekatan kuantitatif dilakukan dengan menggunakan model regresi linier berganda. Hasil penelitian menunjukkan: 1) E-Link Service berpengaruh positif terhadap Financial Inclusion, 2) Perceived Risk Management berpengaruh positif terhadap Financial Inclusion, dan 3) Tri Hita Karana berpengaruh positif terhadap Financial Inclusion. Hasil penelitian ini dapat dijadikan dasar bagi manajemen LPD untuk melakukan perbaikan atau berbagai bentuk perbaikan menuju penyediaan layanan E-Link yang prima, penerapan Manajemen Risiko dan konsep Tri Hita Karana secara lebih optimal untuk mengoptimalkan penggunaan layanan LPD oleh nasabah.Kata Kunci: E-Link; Risk; Budaya; Financial Inclussion.
Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak I Nyoman Putra Yasa; Sunitha Devi; I Putu Hendra Martadinata
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6628

Abstract

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
Pengaruh Bahan Baku, Management Supplay Chain, Dan Modal Terhadap Pendapatan Pedagang Sate di Kecamatan Abiansemal Kabupaten Badung Tahun 2020 Putu Cipta Perdana Putra; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27433

Abstract

This research aims to determine the effect of raw materials, supply chain management, and capital on the income of satay traders in Abiansemal District, Badung Regency in 2020. The observation used is quantitative research using data obtained from questionnaires and measured using a Likert scale. The population of this research is 93 satay traders in the Badung Regency as many as 93 traders. The sampling technique used was purposive sampling technique, so that 33 satay traders were obtained as samples. The analysis technique used in this study is multiple linear regression analysis using SPSS version 20.0 IMB. The results of this risset show that raw materials, supply chain management, and capital have a positive effect on the income of satay traders.
Pengaruh Likuiditas, Struktur Kepemilikan, dan Return On Assets (Roa) Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun Periode 2015-2019 Egi Prayana; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27472

Abstract

AbstrakThis study aims to examine the effect of Liquidity, Ownership Structure, ROA on Dividend Policy in manufacturing companies on the Indonesia Stock Exchange for the period 2015-2019. Using independent variables including liquidity, ownership structure, return on assets. Whereas the dependent variable used is Dividend Policy. Sample selection in research on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The sample selection technique in this study uses purposive sampling, with certain criteria adjustments so that it gets a total of 31 companies. Data supporting this research were obtained from the official website of the Indonesia Stock Exchange with a period of 5 years. The analysis in this study, used multiple linear regression test with the help of IBM SPSS version 20 application. The results of this study states that liquidity, ownership structure, and return on assets have a significant positive partial effect on dividend policy, for investors who want to invest their capital in a Companies in the capital market should consider carefully in analyzing the company's performance in order to invest in getting dividends. 
Pengaruh Team Status, Biaya Transfer dan Biaya Gaji Terhadap Market Value Pemain Sepak Bola Profesional (Studi Empiris Pada Himpunan Sepak Bola Yang Masih Berkompetisi dalam Liga Inggris Periode 2018-2019) I Putu Wahyu Aditya Putra; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28916

Abstract

This research aims to find out the effect of team status on the market value of professional football players, transfer fees on the market value of professional football players, and salary costs on the market value of professional football players. This research was a qualitative study with a total of 105 professional football players. The data was obtained from the transfermrkt site. The sample technique used was purposive sampling. The data used was secondary data and it was processed using the SPSS application. The results showed that the team status had a positive and significant effect on the market value of professional football players, transfer fees had a positive and significant effect on the market value of professional football players, and salary costs also had a positive and significant effect on the market value of professional football players.
Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Manufakturasub Sektoralogam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 Putu Bayu Pratama; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29167

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh struktur modal, pertumbuhan penjualan dan manajemen laba terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia sejak tahun 2016-2018. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dan diperoleh sebanyak 15 perusahaan yang memenuhi kriteria. Sumber data yang digunakan adalah data sekunder yaitu annual report perusahaan yang diperoleh dari website Indonesia Capital Market Directory, website Bursa Efek Indonesia, dan website masing-masing perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan, pertumbuhan penjualan tidak berpengaruh terhadap kinerja keuangan, dan manajemen laba berpengaruh signifikan positif terhadap kinerja keuangan.
Pengaruh Inklusi Keuangan, Penggunaan Informasi Akuntansi, dan Karakteristik Wirausaha terhadap Keberhasilan UMKM di Kecamatan Buleleng pada Masa Pandemi Covid-19 leny sukmayanti; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34726

Abstract

This quantitative approach research aims to determine the influence of financial inclusion, the use of accounting information, and entrepreneurial characteristics on the success of MSMEs in Buleleng Sub-district during the Covid-19 pandemic. Sample size is determined by using slovin formula, so that 85 MSMEs are obtained by selecting respondents using purposive sampling. The data sources in this study are primary and secondary data. The method of data collection is carried out by the dissemination of questionnaires. The data analysis method used is multiple linear regression tests. The data was analyzed using SPSS version 23 for windows. The results of this study show that: (1) financial inclusion has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; (2) the use of accounting information has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; and entrepreneurial characteristics have a positive and significant effect on the success of MSMEs in Buleleng sub-district during the covid-19 pandemic.  
Reaksi Pasar Modal Atas Pengumuman Terpilihnya Presiden Amerika Serikat Joe Biden (Event Study Pada Indeks LQ45 Tahun 2020) Putu Adi Pratama; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34968

Abstract

This research is a quantitative study that aims to determine the difference average abnormal return and trading volume activity before and after the announcement of the selected United States President Joe Biden. This research was conducted in 7 days. Population and sample of the research are the LQ45 index. The sample selection method used is purposive sampling technique with certain criteria. Data testing techniques used are paired sample t-test and Wilcoxon signed ranks test. The results of this research shows that there are not significant differences in the average abnormal return and trading volume activity before and after announcement of the selected United States President Joe Biden.  
Pengaruh Pengawasan Keuangan, Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Pelatihan terhadap Keterandalan Pelaporan Keuangan Ni Putu Noviyantini; Sunitha Devi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25595

Abstract

This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based   government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.
Co-Authors Aditya Putra, I Putu Wahyu Alit, Ngurah Anak Agung Gde Putu Widanaputra Anan, Made Wimantara Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Desak Putu Erna Juliarmini Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Putu Geria Warsita Widya Darma I Ketut Yadnyana I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Putu, Cintya Paramitha Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Komang Adi Kurniawan Saputra leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Made Dwi Ratnadi Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Ary Widnyana Putri Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi sukmayanti, leny Suryani, Kadek Ria Warasniasih, Ni Made Sindy Wiguna, Dewa Made Kramas Artha Windayani, Sang Putu